Добавил:
Upload Опубликованный материал нарушает ваши авторские права? Сообщите нам.
Вуз: Предмет: Файл:
UMP__ABC_of_commerce_(SHorkina).doc
Скачиваний:
9
Добавлен:
25.09.2019
Размер:
2.03 Mб
Скачать

6.12. Skim through text 6c and formulate its main idea.

Make use of the vocabulary:

ban n запрет

bonded warehouse таможенный склад

check on v проверять, контролировать

Customs and Excise Таможенное и акцизное управление

duty n пошлина, налог

embargo n эмбарго, запрет

fine n штраф

quota n квота, норма

smuggle v провозить контрабандой

tax n налог, пошлина

taxes on imports налог на ввозимый товар

to collect taxes взимать налоги

to pay a fine платить штраф

to pay taxes платить налоги

to raise money доставать, добывать деньги

to set / impose a quota устанавливать квоту

Text 6c The Customs And Excise

The Customs and Excise carry out a number of tasks in foreign trade. It checks ships, aircraft and vehicles to make sure that goods are not smuggled into the country. Taxes are collected on imports which gives the Government money to spend.

Bonded warehouses are used in foreign trade although they are also used in home trade. Their main features are:

  1. Goods on which taxes have to be paid can be placed in a bonded warehouse.

  2. At this stage the tax has not been paid.

  3. While in the bonded warehouse the goods can, for example, be bottled, blended or packed.

  4. Once the tax has been paid the goods can be taken from the bonded warehouse.

  5. Bonded warehouses can be owned by importers, shipping companies, manufacturers etc.

  6. The Customs and Excise controls bonded warehouses, e.g. it checks that tax has been paid on goods which leave the warehouse.

  7. If goods are taken out of the warehouse before the tax has been paid the owner of the warehouse has to pay a large fine to the Customs and Excise.

Governments can make it more difficult for firms to export and import by using controls. Import duties (or tariffs) are taxes placed on imports to make them more expensive. Quotas can be imposed. If the UK government sets a quota of 10 000 Japanese cars per year then no more than 10 000 Japanese cars could be imported into the UK in that year. An embargo is a complete ban placed on certain goods, e. g. during wartime an embargo would be placed on trade with enemy countries. The UK Government may give subsidies (money) to firms in this country to help sell their goods more cheaply abroad. Then the firms are able to compete more easily with foreign firms.

Comprehension

6.13. Answer the questions.

  1. What tasks in foreign trade do the Customs and Excise carry out?

  2. Where are bonded warehouses used?

  3. What are the main features of bonded warehouses? Name them.

  4. What are import duties?

  5. Can you give an example of a quota set, for instance, in the UK?

  6. What is an embargo?

  7. Why may the UK government give subsidies to firms?

6.14. Translate into English.

  1. Внешняя торговля дает людям возможность покупать разнообразные товары и услуги во всем мире.

  2. Экспортируя и импортируя, страна приобретает или теряет валюту.

  3. Статьи экспорта и импорта можно разделить на видимые (товары) и невидимые (услуги).

  4. Различия в валюте вызывают проблемы с курсом обмена валют.

  5. Существует риск, что товары могут быть повреждены или украдены, когда их перевозят на большие расстояния.

  6. Задержку товара при поставке может вызвать контроль над ввозимым товаром, например, пошлины.

  7. Правительство Великобритании помогает экспортерам, например, предоставляя информацию о видах товаров, требуемых в других странах, или предлагая страхование кредитов.

  8. Если товары вывозятся с таможенного склада до уплаты пошлины, владелец склада должен заплатить крупный штраф Таможенному управлению.

  9. Чтобы контролировать импорт, правительство может установить налоги на ввозимые товары, ввести квоты или эмбарго.